Boston Tax Institute, LTD.

Slider Image



This is an 8-hour video conference (8 credits) led by Prof. Joseph Newpol, J.D., LL.M, CPA.

Multiple Purchase Discount
Quantity Discount Discounted price
3 - 4 $55.00 $215.00
5 + $75.00 $195.00

This bulk pricing will be applied to all 8 hour seminars.

SKU: N/A Categories: , Tag:


This is an 8-hour video conference (8 credits) led by Prof. Joseph Newpol, J.D., LL.M, CPA.

Topics include current developments under Subchapter K; formation of partnerships under S 721; allocation of partnership liabilities under S 752; allocation of profits and losses under S 704 (including allocations under S 704© attributable to assets whose values have increased or decreased prior to contribution); taxation under S 707 attributable to partnership payments to partners (including guaranteed payments under S 707(c); taxation under S 731 attributable to liquidating and non-liquidating distributions by partnerships; taxation under S 736 attributable to partnership distributions to retiring partners or deceased partners; taxation under S 741 attributable to sale of partner’s equity interest in a partnership (including installment sales or situations where the underlying partnership holds hot assets under S 751); and positive adjustments (if S 754 election is in effect) and negative adjustments (mandatory or if S 754 election is in effect) to inside basis attributable to partnership assets.

Also covered will be current developments regarding LLCs treated as partnerships; check-the-box regulations; self-employment tax imposed upon members of an LLC treated as a partnership; state taxation of multi-member LLCs; automatic classification change to partnership; tax consequences under Rev. Rul. 99-5 if the status of an LLC changes to partnership; elective (Form 8832) classification change to partnership; IRS regulations on treatment of changes in elective entity; mergers of LLC with another LLC or other entities (corporation, limited partnership and general partnership); conversion (by statute) of LLC into other entities or vice versa; recalculation of values under S 704c if an LLC merges into another partnership; pitfalls if an LLC is treated as an S corporation; and more.

Live Zoom Video Conference (6/17 9am – 5pm)


Additional information

Date Options



Click Image to Download Brochure

spring brochure

Mailing List Sign-up

Crucial Tax Alerts for You and Your Clients!

By submitting this form, you are consenting to receive marketing emails from: Boston Tax institute, 201 Old Farm Rd. , Milton, MA, 02186. You can revoke your consent to receive emails at any time by using the SafeUnsubscribe® link, found at the bottom of every email. Emails are serviced by Constant Contact
WordPress theme by Slocum Design Studio